4. At the beginning of the year, Poes capital account balance in the Resistance Partnership (in which Poe owns a 40% interest) was $200,000. During the year Poe contributed cash ($40,000) and property (basis $20,000, fair market value $30,000). Resistance reported ordinary income of $100,000 and tax-exempt income of $6,000. At the end of the year, the partnership distributed $6,000 of cash to Poe. On the K-1, the partnership shows that Poe had a $50,000 share of nonrecourse LLC debt at the end of the year. How much is Poes ending capital account balance? (15 points)